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早在2011年,我国的税务局部门就颁发了关于营业税改增值税的相关方案。到了2012年,上海率先成为了“营改增”的试点城市,2013年5月在全国范围内率先在交通运输业、邮政业及部分现代服务业试行了“营改增”方案之后,事业单位也慢慢地被视为“营改增”的对象。本文对事业单位执行“营改增”方案对其相关政策进行规范的整理及分析“营改增”对事业单位的影响,进而让广大事业单位能够更好地适应“营改增”政策之后带来的诸多变化。
As early as 2011, China’s Inland Revenue Department issued a tax on business tax reform programs. By 2012, Shanghai took the lead to be the pilot city for “increasing revenue from tax reform”. In May 2013, it piloted the “tax reform” program in the transportation industry, postal service and some modern service industries nationwide After that, institutions are also slowly being considered as the target of “reforming the camp”. In this paper, the public institutions to implement “batches change ” scheme to regulate its related policies and analysis of “batches change ” impact on the institutions, and thus allow the majority of institutions to better adapt Many changes brought about by the policy of “increasing”.